Madras High Court
WP/29231/2026 of A MURALIDHARAN Vs The Principal Commissioner of Income Tax 1 on 29 September 2026
WP No. 29231 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 29231 of 2026
and W.M.P.Nos.32119 & 32122 of 2026
A Muralidharan
S/o. Arthanari,
No 699, Mettur Main Road,
Bhavani, Erode District-638 301
..Petitioner(s)
Vs
The Principal Commissioner of Income Tax 1
The Office of the Principal Commissioner of Income Tax-1, Coimbatore.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, to call for the records of the respondent vide impugned order dated 09.11.2022 issued under
C.No.AGTPM6691E/VSVS/PCIT-1/2022-2023 and quash the same and direct the respondent to declare the declaration made by the petitioner under direct Tax Vivad se. Vishwas Act 2020 on 29.12.2020 for the assessment year 2006- 2007 as valid.
For Petitioner(s):
Ms.S.Subashree
for Mr. M. Ganesan
WP No. 29231 of 2026
For Respondent(s):
Ms.M.Sheela, Sr. SC
Mr.H.Siddarth, Jr. SC
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ORDER
The petitioner had approached this Court earlier in relation to assessment orders pertaining to assessment year 2007-08 by filing W.P.No.36178 of 2023. Relying on the judgment of the Supreme Court in Suo.Moto W.P(C) No.3 of 2020, this Court disposed of the writ petition by directing the respondent to accept the payment made by the petitioner and to issue Form No.5 in terms of the Vivad se Vishwas scheme. On the ground that the petitioner inadvertently failed to file a similar writ petition in respect of assessment year 2006-07, the present writ petition has been filed.
2. Ms.M.Sheela, learned senior standing counsel, appears on behalf of the respondent. She points out that the extensions granted by the respondent from time to time, including the last extension under Notification No.75/2021 of the CBDT were not taken into consideration earlier.
3. In the earlier case, the petitioner had paid the balance amount on 13.05.2022. In the case at hand, the record shows that the balance amount was paid on 13.02.2022. Therefore, the fact situation is substantially similar.
WP No. 29231 of 2026
Consequently, purely in order to maintain consistency as regards the same party, this writ petition is disposed of by directing the respondent to accept the payment made by the petitioner and issue Form No.5 within four weeks from the date of receipt of a copy of this order. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 07-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Principal Commissioner of Income Tax 1 The Office of the Principal Commissioner of Income Tax-1, Coimbatore.
WP No. 29231 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 29231 of 2026 and W.M.P.Nos.32119 & 32122 of 2026 07-09-2026
WP No. 29231 of 2026
WP No. 29231 of 2026 & WMP Nos.32119 & 32122 of 2026 SENTHILKUMAR RAMAMOORTHY,J. After the writ petition was disposed of on 07.09.2026, the matter is listed upon being mentioned.
2. Learned counsel for the petitioner points out that there is a typographical error in paragraph 3 of the order and that the correct date on which the balance amount was paid is 03.02.2022.
3. Upon examining the records, the contention of learned counsel for the petitioner is liable to be accepted. Consequently, the Registry is directed to re-issue the order after changing the date mentioned at line three of paragraph 3 as “03.02.2022” instead of “13.02.2022”. 29-09-2026 kj